Services · Duty and taxes
We work out what's owed and put the payment through ourselves.
Shafiq Traders · Updated 13 September 2026
The amount payable on a Goods Declaration is calculated automatically once assessment against the tariff and the declared value is complete — we don't estimate it, and we don't negotiate it. Once the figure is set, we generate the payment slip, put the payment through a bank or the Single Window's own e-payment channels, and the receipt is attached to your file before the shipment is released. You are not standing at a counter with a challan, and you are not asked to work out what's owed yourself.
What gets worked out, and by whom
A Goods Declaration is assessed against two things: the tariff heading it falls under, and the value it's declared at. Once both are settled, the system calculates what's payable — customs duty, sales tax, income tax, and whatever else applies to that heading. Nobody negotiates that figure at the payment stage. It's arithmetic against a tariff, not a conversation.
What we do at this point is make sure the arithmetic runs on the right numbers: the classification we've argued for, the value that's been assessed or ruled, and nothing left off the file that should be on it. Getting the figure right happens before this stage. Paying it correctly happens here.
How the amount payable gets worked out and paid
The declaration and the payment run through the same office, but they are two different jobs.
Assessment
The Goods Declaration is checked against the tariff and the declared value, on the Pakistan Single Window. This is where the duty, sales tax and income tax figures are actually generated.
The payment slip
Once assessment is confirmed, the system generates a Payment Slip ID against the file — the current version of what used to be a manual bank challan.
Choosing how it's paid
Payment goes through either a Personal Deposit account held at a bank, or the e-payment channel, which produces the same PSID for use at any scheduled bank.
Putting it through
We pay the PSID through internet banking, a bank branch, an ATM or mobile banking, under the arrangement FBR runs with the banks and 1-Link.
The receipt
Confirmation of payment reaches the file electronically. The receipt sits with the Goods Declaration; nobody has to chase down a stamped slip separately.
If it isn't paid on time
Duty unpaid ten days after assessment starts attracting surcharge under the Customs Act, on top of the amount already owed.
Who touches the money, and how
| Party | What they do |
|---|---|
| The Pakistan Single Window | Calculates duty, sales tax and income tax against the tariff heading and the assessed value |
| Shafiq Traders | Reviews the assessment, generates the payment slip, and initiates the payment |
| The bank | Moves the payment through to the government's account against the payment slip |
| Customs | Confirms receipt against the Goods Declaration and releases the file for clearance |
The cost of paying late
Duty and taxes fall due once assessment is confirmed. The Customs Act sets out what happens if payment doesn't follow.
- Surcharge on unpaid duty and other chargesKIBOR plus 3% per annumon on duty and other charges unpaid ten days after assessment under section 80 or 81 · Customs Act, 1969, Section 83(2)
Checked 13 September 2026 against Federal Board of Revenue — The Customs Act, 1969 (Section 83). Rates move at the budget and by SRO in between, so confirm the current figure with us before you price a consignment on it.
Working out what's payable is not the same as making it smaller. The figure a Goods Declaration attracts is set by the tariff heading and the assessed value, not by who files it or how fast. If that number looks wrong, the argument belongs in a review of the classification or a challenge to the valuation ruling behind it — not at the payment stage, where the only job left is to calculate it correctly and put it through on time. An agent who tells you he can get the number down at this point is describing a different service than the one that exists.
When the figure isn't final yet
Sometimes the classification or the value is still being argued when the consignment needs to move. In that situation the law allows a provisional determination: duty is worked out on the best available basis, the difference between that and what might finally be owed is secured — usually by bank guarantee — and the file moves while the argument continues elsewhere.
That is not the same as the number being wrong. It is the system's way of not holding a consignment hostage to a dispute that hasn't been settled yet. Once it is settled, the guarantee is adjusted against the final figure, and the file is closed one way or the other.
Questions
What importers ask about duty payment
Contact
Tell us what is coming.
Give us the product, the port and roughly when the vessel is due, and we will tell you what the clearance involves and what it will cost.